FAQs • Loudoun County, VA • CivicEngage

Skip to Main Content

Is my all-terrain vehicle, moped or off-road motorcycle subject to local personal property taxation?: No. Virginia Code § 58.1-3504 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes all-terrain vehicles, mopeds, and off-road motorcycles as defined in Virginia Code 46.2-100. The Board of Supervisors exempted such vehicles from local personal property tax effective July 1, 2013. Additional information concerning Virginia Department of Motor Vehicles requirements for registration of mopeds is available from the Virginia Department of Motor Vehicles.

▼
Vehicle Personal Property Tax - All-Terrain Vehicles, Mopeds, Off-Road Motorcycles and Golf Carts

Show All Answers

1. Is my all-terrain vehicle, moped or off-road motorcycle subject to local personal property taxation?: No. Virginia Code § 58.1-3504 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes all-terrain vehicles, mopeds, and off-road motorcycles as defined in Virginia Code 46.2-100. The Board of Supervisors exempted such vehicles from local personal property tax effective July 1, 2013. Additional information concerning Virginia Department of Motor Vehicles requirements for registration of mopeds is available from the Virginia Department of Motor Vehicles.

2. Is my golf cart subject to local personal property taxation?: Personal use golf carts as household goods are exempt from local personal property taxes in Loudoun County as authorized under Virginia Code 58.1-3504. However, golf carts used in business are subject to business tangible personal property taxes.